Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Constitutional validity of Section 206AA - Requirement to furnish Permanent Account Number (PAN) - Applicability for the person having non-taxable income - Conclusion recorded by the learned Single Judge that the persons whose total income do not exceed maximum amount and are not chargeable to tax need not obtain Permanent Account Number to the exclusion of others cannot be upheld. - HC
Constitutional validity of Section 206AA - Requirement to furnish Permanent Account Number (PAN) - Applicability for the person having non-taxable income - Conclusion recorded by the learned Single Judge that the persons whose total income do not exceed maximum amount and are not chargeable to tax need not obtain Permanent Account Number to the exclusion of others cannot be upheld. - HC
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